What are the specific accounting rules for deferred tax assets in certain regulated industries? How do deferred tax assets play a role in cross-border tax planning?

... accounting for income taxes under IFRS, the informative value of deferred tax assets ... basic information components included in deferred tax asset information. The deferred income tax must be paid by each of the entities of ... Reliable financial information is not always publicly available for Mexican entities. Most IPERS benefits are subject to federal income taxes but are excluded from Iowa income taxes under certain conditions. Apr 3, 2024 ... We investigate depositors' behavior as driven by the mechanical revaluations of deferred tax assets due to the 2017 Tax Cuts and Jobs Act. Jul 13, 2023 ... Net Deferred tax asset or liability is determined with respect to ... 2 includes information on the jurisdictional computations that relate to ... Oct 12, 2022 ... ... deferred tax asset information. Specificity of convincing evidence. The FRC notes that most loss-making companies gave only boilerplate ... They suggest that future research should consider the usefulness of additional disclosures regarding the components that give rise to deferred tax assets (DTA) ... The U.S. Department of the Treasury's Office of Foreign Assets Control (OFAC) administers and enforces economic and trade sanctions against targeted foreign ... Jul 3, 2016 ... of prospective financial information ... and inventory, fewer or immaterial non-financial assets, and deferred tax assets with full valuation. section on the back cover of this publication. Note: A publication is an informational document that addresses a particular topic of interest to taxpayers.